http://www.legislation.gov.uk/ukpga/1979/2/section/100HCustoms and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2024-10-10 Part VIIIB<Addition ChangeId="d29p9333"> REGISTERED EXCISE DEALERS AND SHIPPERS</Addition><Addition ChangeId="d29p9333"> Registered excise dealers and shippers regulations.</Addition>100H1 Without prejudice to the generality of section 100G above, registered excise dealers and shippers regulations may, in particular, make provision—aregulating the approval and registration of persons as registered excise dealers and shippers and the variation or revocation of any such approval or registration or of any condition or restriction to which such an approval or registration is subject;bregulating any activities carried on by or for a registered excise dealer and shipper and, in particular, the importation, exportation, buying, selling, loading, unloading, delivery, movement, holding, deposit, security, treatment or removal of, or the carrying out of operations on, or the effecting of any other transaction relating to, any goods of a class or description subject to a duty of excise;cauthorising a registered excise dealer and shipper to carry out or arrange for the carrying out of any prescribed activity falling within paragraph (b) above in relation to goods chargeable with a duty of excise which has not been paid, but subject to prescribed conditions or restrictions and to prescribed requirements for the payment of the unpaid duty;dexempting registered excise dealers and shippers from compliance with such provisions made by or under the customs and excise Acts as may be prescribed, or applying such provisions in relation to registered excise dealers and shippers with prescribed modifications or adaptations, or applying in relation to registered excise dealers and shippers such substitute provisions as may be prescribed in place of any such provisions;erequiring, except as otherwise permitted by the Commissioners, goods which are subject to a duty of excise that has not been paid and which are not consigned to an excise warehouse—ito be consigned to a registered excise dealer and shipper; andiito be accompanied by such documents in such form and such manner and containing such particulars as may be prescribed;f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .gfor securing and collecting any duty of excise on goods which have been or may be the subject of a transaction involving a registered excise dealer and shipper;hfor determining, in relation to goods which are the subject of a transaction involving a registered excise dealer and shipper, the duties of excise chargeable on those goods and the rates of those duties and, in that connection, the method of charging the duties;jpermitting payment of excise duty by a registered excise dealer and shipper to be deferred, subject to compliance with prescribed conditions;kfor relieving registered excise dealers and shippers from liability to pay excise duty on goods in prescribed circumstances;lfor cases where a registered excise dealer and shipper acts as agent for some other person (whether a registered excise dealer and shipper or not);mrequiring registered excise dealers and shippers to keep and make available for inspection such records relating to their activities as such as may be prescribed;maimposing requirements with respect to, or to the production of, the documents required to accompany goods which are the subject of a transaction involving a registered excise dealer and shipper on any person concerned in any prescribed respect with the carriage of those goods, or providing for the imposition under the regulations of any such requirements;nfor goods in the United Kingdom which are liable to a duty of excise which has not been paid to be subject to forfeiture for any breach of—iregistered excise dealers and shippers regulations, so far as relating to goods chargeable with a duty of excise which has not been paid, oriiany condition or restriction imposed by or under any such regulations so far as so relating.pauthorised by section 24AA of the Hydrocarbon Oil Duties Act 1979 (regulation of traders in controlled oil).2Registered excise dealers and shippers regulations may make different provision for persons or goods of different classes or descriptions, for different circumstances and for different cases.3In this section “prescribed” means prescribed in registered excise dealers and shippers regulations or prescribed by the Commissioners under any such regulations.Pt. VIIIB (ss. 100G-100J) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 11(3), Sch. 4S. 100H(1)(f) repealed (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), ss. 1(5), 82, Sch. 1 para. 6(1)(a)(2), Sch. 18 Pt. I Note 1; S.I. 1992/2979, art. 4, Sch. Pt. II; S.I. 1992/3261, art. 3, Sch.Words in s. 100H(1)(g) substituted (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para. 6(1)(b)(2); S.I. 1992/2979, art. 4, Sch. Pt. II; S.I. 1992/3261, art. 3, Sch.S. 100H(1)(h) substituted (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para. 6(1)(c)(2); S.I. 1992/2979, art. 4, Sch. Pt. II; S.I. 1992/3261, art. 3, Sch.S. 100H(1)(ma) inserted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 4; S.I. 1992/3104, art. 2(1).S. 100H(1)(p) inserted (24.7.2002) by 2002 c. 23, s. 6, Sch. 3 para. 2Pt. VIIIB (ss. 100G-100J) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 11(3), Sch.4
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<Addition ChangeId="d29p9333"> REGISTERED EXCISE DEALERS AND SHIPPERS</Addition>
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<Addition ChangeId="d29p9333"> Without prejudice to the generality of section 100G above, registered excise dealers and shippers regulations may, in particular, make provision—</Addition>
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<Addition ChangeId="d29p9333">regulating any activities carried on by or for a registered excise dealer and shipper and, in particular, the importation, exportation, buying, selling, loading, unloading, delivery, movement, holding, deposit, security, treatment or removal of, or the carrying out of operations on, or the effecting of any other transaction relating to, any goods of a class or description subject to a duty of excise;</Addition>
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<Addition ChangeId="d29p9333">authorising a registered excise dealer and shipper to carry out or arrange for the carrying out of any prescribed activity falling within paragraph (b) above in relation to goods chargeable with a duty of excise which has not been paid, but subject to prescribed conditions or restrictions and to prescribed requirements for the payment of the unpaid duty;</Addition>
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<Addition ChangeId="d29p9333">exempting registered excise dealers and shippers from compliance with such provisions made by or under the customs and excise Acts as may be prescribed, or applying such provisions in relation to registered excise dealers and shippers with prescribed modifications or adaptations, or applying in relation to registered excise dealers and shippers such substitute provisions as may be prescribed in place of any such provisions;</Addition>
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<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/100H/1/g" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/100H/1/g" id="section-100H-1-g">
<Pnumber>
<Addition ChangeId="d29p9333">g</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p9333">for securing and collecting any duty of excise </Addition>
<Addition ChangeId="d29p9333">
<Addition ChangeId="d29p9473" CommentaryRef="c14777271">on goods which have been or may be the subject of a transaction involving a registered excise dealer and shipper</Addition>
</Addition>
;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/100H/1/h" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/100H/1/h" id="section-100H-1-h">
<Pnumber>
<Addition ChangeId="d29p9477" CommentaryRef="c14777281">h</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p9477" CommentaryRef="c14777281">for determining, in relation to goods which are the subject of a transaction involving a registered excise dealer and shipper, the duties of excise chargeable on those goods and the rates of those duties and, in that connection, the method of charging the duties;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/100H/1/j" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/100H/1/j" id="section-100H-1-j">
<Pnumber>j</Pnumber>
<P3para>
<Text>permitting payment of excise duty by a registered excise dealer and shipper to be deferred, subject to compliance with prescribed conditions;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/100H/1/k" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/100H/1/k" id="section-100H-1-k">
<Pnumber>k</Pnumber>
<P3para>
<Text>for relieving registered excise dealers and shippers from liability to pay excise duty on goods in prescribed circumstances;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/100H/1/l" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/100H/1/l" id="section-100H-1-l">
<Pnumber>l</Pnumber>
<P3para>
<Text>for cases where a registered excise dealer and shipper acts as agent for some other person (whether a registered excise dealer and shipper or not);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/100H/1/m" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/100H/1/m" id="section-100H-1-m">
<Pnumber>m</Pnumber>
<P3para>
<Text>requiring registered excise dealers and shippers to keep and make available for inspection such records relating to their activities as such as may be prescribed;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/100H/1/ma" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/100H/1/ma" id="section-100H-1-ma">
<Pnumber>
<Addition ChangeId="d29p9510" CommentaryRef="c14777291">ma</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p9510" CommentaryRef="c14777291">imposing requirements with respect to, or to the production of, the documents required to accompany goods which are the subject of a transaction involving a registered excise dealer and shipper on any person concerned in any prescribed respect with the carriage of those goods, or providing for the imposition under the regulations of any such requirements;</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/100H/1/n" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/100H/1/n" id="section-100H-1-n">
<Pnumber>n</Pnumber>
<P3para>
<Text>for goods in the United Kingdom which are liable to a duty of excise which has not been paid to be subject to forfeiture for any breach of—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/100H/1/n/i" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/100H/1/n/i" id="section-100H-1-n-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>registered excise dealers and shippers regulations, so far as relating to goods chargeable with a duty of excise which has not been paid, or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/100H/1/n/ii" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/100H/1/n/ii" id="section-100H-1-n-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>any condition or restriction imposed by or under any such regulations so far as so relating.</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/100H/1/p" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/100H/1/p" id="section-100H-1-p">
<Pnumber>
<Addition ChangeId="d29p9536" CommentaryRef="c14777301">p</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="d29p9536" CommentaryRef="c14777301">authorised by section 24AA of the Hydrocarbon Oil Duties Act 1979 (regulation of traders in controlled oil).</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/100H/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/100H/2" id="section-100H-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Registered excise dealers and shippers regulations may make different provision for persons or goods of different classes or descriptions, for different circumstances and for different cases.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1979/2/section/100H/3" IdURI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/100H/3" id="section-100H-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
In this section “
<Term id="term-prescribed">prescribed</Term>
” means prescribed in registered excise dealers and shippers regulations or prescribed by the Commissioners under any such regulations.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c14777251" Type="F">
<Para>
<Text>
<CitationSubRef id="c01982" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/VIII" SectionRef="part-VIII">Pt. VIII</CitationSubRef>
B (ss. 100G-100J) inserted (25.7.1991) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c01983" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31" Title="Finance Act 1991">Finance Act 1991 (c. 31)</Citation>
,
<CitationSubRef id="c01984" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/11/3" CitationRef="c01983" SectionRef="section-11-3">s. 11(3)</CitationSubRef>
,
<CitationSubRef id="c01985" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/4" Operative="true" CitationRef="c01983" SectionRef="schedule-4">Sch. 4</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14777261" Type="F">
<Para>
<Text>
<CitationSubRef id="c01986" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/100H/1/f" SectionRef="section-100H-1-f">S. 100H(1)(f)</CitationSubRef>
repealed (1.12.1992 in so far as mentioned in
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/2979" id="c01987" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="2979">S.I. 1992/2979</Citation>
,
<CitationSubRef id="c01988" URI="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4" Operative="true" CitationRef="c01987" SectionRef="article-4">art. 4</CitationSubRef>
and 1.1.1993 in so far as then not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="c01989" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Finance (No. 2) Act 1992">Finance (No. 2) Act 1992 (c. 48)</Citation>
,
<CitationSubRef id="c01990" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/1/5" CitationRef="c01989" SectionRef="section-1-5">ss. 1(5)</CitationSubRef>
,
<CitationSubRef id="c01991" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/82" CitationRef="c01989" SectionRef="section-82">82</CitationSubRef>
,
<CitationSubRef id="c01992" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/1/paragraph/6/1/a/2" CitationRef="c01989" SectionRef="schedule-1-paragraph-6-1-a-2">Sch. 1 para. 6(1)(a)(2)</CitationSubRef>
,
<CitationSubRef id="c01993" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/18/part/I" Operative="true" CitationRef="c01989" SectionRef="schedule-18-part-I">Sch. 18 Pt. I</CitationSubRef>
Note 1;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/2979" id="c01994" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="2979">S.I. 1992/2979</Citation>
,
<CitationSubRef id="c01995" URI="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4" CitationRef="c01994" SectionRef="article-4">art. 4</CitationSubRef>
,
<CitationSubRef id="c01996" URI="http://www.legislation.gov.uk/id/uksi/1992/2979/schedule/part/II" Operative="true" CitationRef="c01994" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3261" id="c01997" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3261">S.I. 1992/3261</Citation>
,
<CitationSubRef id="c01998" URI="http://www.legislation.gov.uk/id/uksi/1992/3261/article/3" CitationRef="c01997" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef id="c01999" URI="http://www.legislation.gov.uk/id/uksi/1992/3261/schedule" Operative="true" CitationRef="c01997" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14777271" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c02000" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/100H/1/g" SectionRef="section-100H-1-g">s. 100H(1)(g)</CitationSubRef>
substituted (1.12.1992 in so far as mentioned in
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/2979" id="c02001" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="2979">S.I. 1992/2979</Citation>
,
<CitationSubRef id="c02002" URI="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4" Operative="true" CitationRef="c02001" SectionRef="article-4">art. 4</CitationSubRef>
and 1.1.1993 in so far as then not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="c02003" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Finance (No. 2) Act 1992">Finance (No. 2) Act 1992 (c. 48)</Citation>
,
<CitationSubRef id="c02004" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/1/5" CitationRef="c02003" SectionRef="section-1-5">s. 1(5)</CitationSubRef>
,
<CitationSubRef id="c02005" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/1/paragraph/6/1/b/2" Operative="true" CitationRef="c02003" SectionRef="schedule-1-paragraph-6-1-b-2">Sch. 1 para. 6(1)(b)(2)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/2979" id="c02006" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="2979">S.I. 1992/2979</Citation>
,
<CitationSubRef id="c02007" URI="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4" CitationRef="c02006" SectionRef="article-4">art. 4</CitationSubRef>
,
<CitationSubRef id="c02008" URI="http://www.legislation.gov.uk/id/uksi/1992/2979/schedule/part/II" Operative="true" CitationRef="c02006" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3261" id="c02009" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3261">S.I. 1992/3261</Citation>
,
<CitationSubRef id="c02010" URI="http://www.legislation.gov.uk/id/uksi/1992/3261/article/3" CitationRef="c02009" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef id="c02011" URI="http://www.legislation.gov.uk/id/uksi/1992/3261/schedule" Operative="true" CitationRef="c02009" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14777281" Type="F">
<Para>
<Text>
<CitationSubRef id="c02012" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/100H/1/h" SectionRef="section-100H-1-h">S. 100H(1)(h)</CitationSubRef>
substituted (1.12.1992 in so far as mentioned in
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/2979" id="c02013" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="2979">S.I. 1992/2979</Citation>
,
<CitationSubRef id="c02014" URI="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4" Operative="true" CitationRef="c02013" SectionRef="article-4">art. 4</CitationSubRef>
and 1.1.1993 in so far as then not already in force) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="c02015" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Finance (No. 2) Act 1992">Finance (No. 2) Act 1992 (c. 48)</Citation>
,
<CitationSubRef id="c02016" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/1/5" CitationRef="c02015" SectionRef="section-1-5">s. 1(5)</CitationSubRef>
,
<CitationSubRef id="c02017" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/1/paragraph/6/1/c/2" Operative="true" CitationRef="c02015" SectionRef="schedule-1-paragraph-6-1-c-2">Sch. 1 para. 6(1)(c)(2)</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/2979" id="c02018" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="2979">S.I. 1992/2979</Citation>
,
<CitationSubRef id="c02019" URI="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4" CitationRef="c02018" SectionRef="article-4">art. 4</CitationSubRef>
,
<CitationSubRef id="c02020" URI="http://www.legislation.gov.uk/id/uksi/1992/2979/schedule/part/II" Operative="true" CitationRef="c02018" SectionRef="schedule-part-II">Sch. Pt. II</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3261" id="c02021" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3261">S.I. 1992/3261</Citation>
,
<CitationSubRef id="c02022" URI="http://www.legislation.gov.uk/id/uksi/1992/3261/article/3" CitationRef="c02021" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef id="c02023" URI="http://www.legislation.gov.uk/id/uksi/1992/3261/schedule" Operative="true" CitationRef="c02021" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14777291" Type="F">
<Para>
<Text>
<CitationSubRef id="c02024" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/100H/1/ma" SectionRef="section-100H-1-ma">S. 100H(1)(ma)</CitationSubRef>
inserted (9.12.1992) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1992/48" id="c02025" Year="1992" Class="UnitedKingdomPublicGeneralAct" Number="48" Title="Finance (No. 2) Act 1992">Finance (No. 2) Act 1992 (c. 48)</Citation>
,
<CitationSubRef id="c02026" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/section/3/1" CitationRef="c02025" SectionRef="section-3-1">s. 3(1)</CitationSubRef>
,
<CitationSubRef id="c02027" URI="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/2/paragraph/4" Operative="true" CitationRef="c02025" SectionRef="schedule-2-paragraph-4">Sch. 2 para. 4</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1992/3104" id="c02028" Class="UnitedKingdomStatutoryInstrument" Year="1992" Number="3104">S.I. 1992/3104</Citation>
,
<CitationSubRef id="c02029" URI="http://www.legislation.gov.uk/id/uksi/1992/3104/article/2/1" Operative="true" CitationRef="c02028" SectionRef="article-2-1">art. 2(1)</CitationSubRef>
.
</Text>
</Para>
</Commentary>
<Commentary id="c14777301" Type="F">
<Para>
<Text>
<CitationSubRef id="c02030" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/section/100H/1/p" SectionRef="section-100H-1-p">S. 100H(1)(p)</CitationSubRef>
inserted (24.7.2002) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2002/23" id="c02031" Year="2002" Class="UnitedKingdomPublicGeneralAct" Number="23">2002 c. 23</Citation>
,
<CitationSubRef id="c02032" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/section/6" CitationRef="c02031" SectionRef="section-6">s. 6</CitationSubRef>
,
<CitationSubRef id="c02033" URI="http://www.legislation.gov.uk/id/ukpga/2002/23/schedule/3/paragraph/2" Operative="true" CitationRef="c02031" SectionRef="schedule-3-paragraph-2">Sch. 3 para. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c14777131" Type="F">
<Para>
<Text>
<CitationSubRef id="c02046" URI="http://www.legislation.gov.uk/id/ukpga/1979/2/part/VIII" SectionRef="part-VIII">Pt. VIII</CitationSubRef>
B (ss. 100G-100J) inserted (25.7.1991) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c02047" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31" Title="Finance Act 1991">Finance Act 1991 (c. 31)</Citation>
,
<CitationSubRef id="c02048" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/11/3" CitationRef="c02047" SectionRef="section-11-3">s. 11(3)</CitationSubRef>
,
<CitationSubRef id="c02049" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/4" Operative="true" CitationRef="c02047" SectionRef="schedule-4">Sch.4</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>